09/20/2023 | Press release | Distributed by Public on 09/20/2023 09:00
Duty suspensions are designed to help UK and Crown Dependency (Guernsey, the Isle of Man and Jersey) businesses remain competitive in the global marketplace. They do this by suspending import duties on certain goods, normally those used in domestic production.
These suspensions do not apply to other duties that may be chargeable like VAT or trade remedies duty, such as anti-dumping duty.
Duty suspensions allow unlimited quantities to be imported into the UK at a reduced tariff rate. Autonomous tariff quotas (ATQs) allow limited quantities to be imported at a reduced rate.
Duty suspensions and ATQs are temporary and can be used by any UK business while in force. They are applied on a 'Most Favoured Nation' ('MFN') basis. This means that goods subject to these suspensions or quotas can be imported into the UK from any country or territory at the specified reduced tariff rate.
When more than one tariff concession applies, importers will wish to ensure that their goods are entered at the most advantageous rate.
Read guidance on declaring goods 'not at risk' of moving to the EU if you are importing goods subject to a duty suspension or an ATQ into Northern Ireland.
Find the current duty suspensions and quotas using the Trade Tariff lookup tool.
Duty suspensions for products which previously existed in the UK under the EU suspensions regime have been carried over into the UK's independent regime. They have been retained, provided they came into force before, or as part of, the EU's July 2020 update to ensure continuity for UK businesses.
All current duty suspensions rolled over from the EU regime, including EUATQs changed to duty suspensions, are extended until 31 August 2024.
The 2023 application window for new duty suspensions has now closed. The deadline for applications was 11:59pm on Sunday 6 August 2023. The government has received 245 applications.
A 4-week objections window is now live and will close at 11:59pm on Wednesday 18 October.
The government has published a list of all products and HS commodity code classifications on which suspensions are being considered as a result of this year's application process.
The criteria and examples of the wider considerations the government will consider when assessing applications are set out below.
The wider public are invited to submit any objections they might have on the proposed suspensions via the objections form on Qualtrics.
The list published in the objections window is not an indication of whether an application has been successful. The government will confirm the outcome of all applications received in due course.
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Applications submitted as part of this process need to meet both of the following criteria:
We strongly recommend you ensure your application meets these criteria. If these criteria are not met, your application may not be considered.
Tariff suspensions are designed to help UK and Crown Dependency businesses remain competitive in the global marketplace. They do this by suspending, either in whole or in part, UK Global Tariff import duties on certain goods, normally those used as inputs into domestic production processes.
When assessing applications, the government will also take into account relevant considerations. These may include:
factors such as:
The government invited applications for duty suspensions between 1 June and 31 July 2021. As a result, over 100 measures were implemented on 1 January 2023.
The UK government implemented tariff suspensions on a number of medical items critical in the response to COVID-19 on 1 January 2021. In October 2021, the government also introduced additional suspensions on 14 COVID-19 vaccine components. The government has extended the suspension of import duties for the majority of these products until 31 December 2023. 3 suspensions will expire for goods where there have been no imports under the suspensions (5603 91 10, 2905 44 11 00 and 2905 44 99 00). This is based on HMRC raw customs data for the period January 2021 to August 2022.
The UK government will implement a tariff suspension on sunflower-seed oil on 1 January 2023 in response to supply chain disruption. This measure will take effect until 31 December 2024.
The UK currently has 6 existing ATQs:
Read more detail on these products:
4 ATQs for fish products will continue at current volume levels until 31 December 2024. These will be reviewed ahead of that date.
ATQ order number 05.2794 is set at 6,500 tonnes for 2023.
The UK implemented an ATQ on raw cane sugar on 1 January 2021. Following a subsequent review of all UKATQs in 2021, we maintained the volume level of the ATQ at 260,000 tonnes.
In the context of domestic supply challenges and significant increases in sugar prices, we would welcome information from stakeholders to understand any issues this has caused in the UK sugar market and potential mitigations that the government could take. We would welcome information, and evidence available, where appropriate, on:
Two potential options that are open to government in this space are:
Other options open to the government could be explored. This includes, for example, a temporary tariff suspension for the remainder of this year only on raw cane sugar for refining, and we also welcome views from stakeholders on any broader options available for consideration. None of these options reflect a government position; any decision will be made on the basis of feedback from stakeholders as well as wider government objectives.
The government will be contacting stakeholders we know have an interest in this area. However, should you wish to share information relating to the above, or wish to share any further information relating to the sugar ATQ, please contact [email protected]. We will accept written submissions or organise a call as appropriate. The government will consider all information provided by stakeholders prior to 30 September 2023.
Find more guidance on tariffs on goods imported into the UK. This page also sets out how you can provide feedback on the tariff.
For queries about tariff suspensions or ATQs, contact [email protected].